Cited by
Opinions in Minnesota that cite State ex rel. Railroad & Warehouse Commission v. Minneapolis Eastern Railway Co., 41 N.W. 465.
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United States Steel Corp. v. State
324 N.W.2d 638
Minn. 1982
Peter Land Co., 40 Minn. 512 , was a case dealing with taxation of property which had escaped proper assessment for about 17 years.
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State v. Bies
103 N.W.2d 228
Minn. 1960
Peter Land Co. 40 Minn. 512 , , , affirmed, 159 U. S. 526 , 16 S. Ct. 83 , 40 L. ed. 247.
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Lindahl v. State
70 N.W.2d 866
Minn. 1955
Peter Land Co. 40 Minn. 512 , , .
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Borchardt v. Kulick
48 N.W.2d 318
Minn. 1951
Waite v. McKelvy, 71 Minn. 167 , ; Laybourn v. Zinns, 92 Minn. 208 , ; Bowers v. Whitney, 88 Minn. 168 , ; Fontaine v. Bush, 40 Minn. 141 , .
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Oleson v. County of Chippewa
31 N.W.2d 432
Minn. 1948
P. Land Co. 40 Minn. 512 , 518 , , 42 N.W.
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Lappinen v. Union Ore Co.
29 N.W.2d 8
Minn. 1947
P. Land Co. 40 Minn. 512 , , , affirmed, 159 U. S. 526 , 16 S. Ct. 83 , 40 L. ed. 247 (liability to pay taxes on land omitted during certain years, where there was no default); Sibley v. County of Pine, 31 Minn. 201 , (money held under mistake of fact- — -no liability for interest prior to a demand) ; Ratner v. Hill, 2
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Lund v. Larsen
24 N.W.2d 827
Minn. 1946
P. Land Co. 40 Minn. 512 , , (affirmed, 159 U. S. 526 , 16 S. Ct. 83 , 40 L. ed. 247); Mason v. Callender, Flint & Co. 2 Minn. 302 (350), 72 Am.
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In Re Petition of S. R. A., Inc.
7 N.W.2d 484
Minn. 1942
P. Land Co. 40 Minn. 512, 517 , , , 475: “The taxing power, when acting within its legitimate sphere, is one which knows no stopping-place until it has accomplished the purpose for which it exists, viz., the actual enforcement and collection from every lawful object of taxation of its proportionate share of the public burdens; and, if p
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State v. Illinois Central Railroad Co.
284 N.W. 360
Minn. 1939
P. Land Co.] 40 Minn. 512 , , , or where the tax levied is excessive, State v. G. N. Ry.
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Henslin v. Wingen
280 N.W. 281
Minn. 1938
§ 3231; Fontaine v. Bush, 40 Minn. 141 , , 12 A. S. R. 722; Hoyt v. Duluth & I. R. R. Co. 103 Minn. 396 , ; Clark v. Marvin, 140 Minn. 285 , ; Johnson v. Holmes, 142 Minn. 54 , .
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Schmahl v. School District No. 12
274 N.W. 168
Minn. 1937
Peter Land Co. 40 Minn. 512 , , .
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Hoppman v. Persha
248 N.W. 281
Minn. 1933
1927, §§ 8459, 8460; Tatge v. Tatge, 34 Minn. 272 , , ; Fontaine v. Bush, 40 Minn. 141 , , 12 A. S. R. 722; Burns v. Fidelity R. E. Co. 52 Minn. 31 , ; Bean v. Lamprey, 82 Minn. 320 , ; Hanson v. Marion, 128 Minn. 468 , ; Consumers Grain Co. v. Wm.
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Strizich v. Zenith Furnace Co.
223 N.W. 926
Minn. 1929
P. L. Co. 40 Minn. 512 , , .
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State v. O'Connell
211 N.W. 945
Minn. 1927
P. L. Co. 40 Minn. 512, 513 , , , a case involving omitted real estate.
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State v. Hughes Bros. Timber Co.
203 N.W. 436
Minn. 1925
Peter Land Co. 40 Minn. 512 , , , neither interest nor penalties can be imposed upon the taxpayer until he defaults in payment.
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Bundy v. Voelker
175 N.W. 1000
Minn. 1920
Co. 39 Minn. 145 , ; Fontaine v. Bush, 40 Minn. 141 , , 12 Am.
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State v. Security National Bank
173 N.W. 885
Minn. 1919
Peter Land Co. 40 Minn. 512, 517 , , , as follows: “The taxing power, when acting within its legitimate sphere, is one which knows no stopping-place until it has accomplished the purpose for which it exists, viz., the actual enforcement and collection from every lawful object of taxation of its proportionate share of the public burdens; an
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State ex rel. Brown v. Board of Public Works
158 N.W. 977
Minn. 1916
Peter Land Co. 40 Minn. 512, 519 , .
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State v. Foster
116 N.W. 826
Minn. 1908
Peter Land Co., 40 Minn. 512 , , .
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Jenks v. Henningsen
113 N.W. 903
Minn. 1907
P. Land Co., 40 Minn. 512 , , .
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State v. Northern Pacific Railway Co.
103 N.W. 731
Minn. 1905
Peter Land Co., 40 Minn. 512, 524 , , .
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Followed
McMillan v. Board of County Commissioners
100 N.W. 384
Minn. 1904
P. L. Co., 40 Minn. 512 , .
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State ex rel. Vossen v. Eberhard
95 N.W. 1115
Minn. 1903
Peter Land Co., 40 Minn. 512 , , .
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Bean v. Lamprey
84 N.W. 1016
Minn. 1901
Tatge v. Tatge, 34 Minn. 272, 274 , , ; Fontaine v. Bush, 40 Minn. 141 , ; Iverson v. Cirkel, 56 Minn. 299 , .
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State v. Bellin
81 N.W. 763
Minn. 1900
P. L. Co., 40 Minn. 512 , , and ; Mower Co. v. Crane, 51 Minn. 201 , ; Pine Co. v. Lambert; 57 Minn. 203 , ; Kipp v. Elwell, 65 Minn. 525 , .
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State v. Sage
78 N.W. 14
Minn. 1899
P. Land Co., 40 Minn. 512 , , and ), but claims that these proceedings were commenced in due time.
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Waite v. McKelvy
73 N.W. 727
Minn. 1898
Taylor v. Mueller, 30 Minn. 343 , ; Fontaine v. Bush, 40 Minn. 141 , ; Shindler v. Houston, 49 Am.
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State v. Kipp
73 N.W. 164
Minn. 1897
County v. Winona, 40 Minn. 512 , , and , was a case where it was attempted to assess lands for taxes for past years, for which the lands had never been assessed at all.
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State v. Weyerhauser
68 Minn. 353
Minn. 1897
We are of the opinion that this question has been settled by the case of County v. Winona, 40 Minn. 512 , *361 , and , and affirmed on appeal to the United States supreme court, 159 U. S. 526 ,16 Sup.
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City of Duluth v. Dibblee
63 N.W. 1117
Minn. 1895
P. Land Co., 40 Minn. 512 , , and ; Davidson v. New Orleans, 96 U. S. 97 .
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Pine County v. Lambert
58 N.W. 990
Minn. 1894
P. Land Co., 40 Minn. 512 , ( , ;) Mower Co. v. Crane, 51 Minn. 201 , ( .)
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Iverson v. Cirkel
57 N.W. 800
Minn. 1894
Had counsel intended to rely upon the statute as a defense, they should have done one of two things: They should have rested upon the general denial found in the answer, which denial was sufficient to put plaintiffs upon proof of a valid agreement, Fontaine v. Bush, 40 Minn. 141 , ( ,) or they should have qualified their further allegations respecting the contract which they alleged was made with plaintiffs.